With regard to any Park Enterprise, incubation center, or research institution that builds factory buildings and relevant research and production facilities in the Park without approval, in violation of Article 12, Paragraph 1 hereof, the Administration shall order such an entity to move out of the Park within a prescribed deadline and impose an administrative fine of not less than One Hundred Thousand New Taiwan Dollars (NT$ 100,000) and not more than Five Hundred Thousand New Taiwan Dollars (NT$ 500,000).

With regard to any Park Enterprise, incubation center, or research institution that violates Article 16, Paragraph 4 hereof, the Administration shall order such an entity to complete supplementary procedures within a prescribed deadline and impose an administrative fine of not less than One Hundred Thousand New Taiwan Dollars (NT$ 100,000) and not more than Five Hundred Thousand New Taiwan Dollars (NT$ 500,000). If the supplementary procedures are not complete after the deadline, the Administration may additionally revoke its approval of residency.

With regard to any Park Enterprise that fails to submit annual operating reports or financial statements within the prescribed deadline, or the financial statements fail to be certified by a CPA in advance in violation of Article 30 hereof, the Administration shall order such an entity to submit or modify the documents within a prescribed deadline. If the said Park Enterprise fails to comply within the deadline, the Administration shall impose an administrative fine of not less than Thirty Thousand New Taiwan Dollars (NT$ 30,000) and not more than One Hundred and Fifty Thousand New Taiwan Dollars (NT$ 150,000). Repeated fines may be imposed.
If the Park Enterprise is fined pursuant to the previous paragraph for two (2) consecutive years, the Administration may additionally revoke its approval of residency.

If the Park Enterprises violate Article 14, Paragraph 2 hereof and provide living service facilities for non-staff members to use, the Administration shall order such Park Enterprises to correct the violation within a prescribed deadline. An administrative fine of not more than One Hundred Thousand New Taiwan Dollars (NT$ 100,000) shall be imposed on those who fail to correct the violation within the deadline.

In the case of the Park Enterprises that are in violation with the provisions of Article 21, Paragraph 2 in making supplementary payment of duties and dues for the processing, management, Customs clearance and domestic sale of bonded goods, or in conducting any other required matters, Customs may issue a warning and order such Park Enterprises to correct the breach within a prescribed deadline or impose an administrative fine of no less than Six Thousand New Taiwan Dollars (NT$ 6,000) and no more than Thirty Thousand New Taiwan Dollars (NT$ 30,000). Repeated fines may be imposed. If the breach is still not corrected after being punished three (3) times, Customs may suspend whole or part of the Park Enterprises ’ bonded-goods operations for a period of no more than six (6) months.

If the Park Enterprises, incubation centers, or research institutions fail to report the standards of sales values and rentals to the Administration for approval in violation of Article 12, Paragraph 2 hereof, the Administration shall order it to make a supplementary report and impose an administrative fine of no less than Six Thousand New Taiwan Dollars (NT$ 6,000) and no more than Thirty Thousand New Taiwan Dollars (NT$ 30,000).

The Administration and Customs may, from time to time, send their officers to make random checks or recheck the Park Enterprises ’ self-inspection of inbound and outbound goods, or monthly declarations handled by bonded operation personnel of the Park Enterprises. In case that it has been found that the personnel did not carry out the operation truthfully or within a prescribed time limit, Customs may issue a warning and request the Park Enterprises to rectify their operations within a prescribed time limit. If the breach is still not corrected after being consecutively warned three (3) times, Customs may send a report to the Administration for approval to suspend the Park Enterprises ’ privileges of self-inspection of inbound and outbound goods, and of monthly declaration for a period of no more than one (1) year. For substantial violations, Customs may send a report to the Administration for approval to revoke the Park Enterprises ’ privileges of self-inspection of inbound and outbound goods, and of monthly declaration.

The Park Enterprises ’ imported or exported goods, involved in smuggling, duty evasion, or other violations of the laws, shall be dealt with in accordance with the Customs Preventive Law and other relevant laws.

A delinquency surcharge shall be additionally imposed on those Park Enterprises that fail to pay the administration fees within the prescribed deadline. A surcharge will be imposed at the rate of one percent (1%) of the late payment every two (2) days after the deadline until the amount reaches fifteen percent (15%) of the amount payable.

In the case that a fine, imposed under this Act and required to be paid within a prescribed time, has not been paid on the expiry date, the case shall be transferred to a procedure of compulsory execution in accordance with the laws.